PT PERUSAHAAN GAS NEGARA (PERSERO) Tbk DAN / AND LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2011 (Tidak Diaudit), 31 Desember 2010 dan 1 Januari 2010/31 Desember 2009 (Diaudit) dan sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2011 dan 2010 (Tidak Diaudit) INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 (Unaudited), Desember 31, 2010 and Januari 1, 2010/Desember 31, 2009 (Audited) and nine months ended September 30, 2011 and 2010 (Unaudited) Jl. KH. Zainul Arifin 20 Jakarta 11140 Telp. 021 6334838 Fax. 021 6333080
PT PERUSAHAAN GAS NEGARA (Persero) Tbk DAN / AND LAPORAN KEUANGAN INTERIM KONSOLIDASIAN / INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 September 2011 (Tidak Diaudit), 31 Desember 2010 dan 1 Januari 2010/31 Desember 2009 (Diaudit) dan sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2011 dan 2010 (Tidak Diaudit) / September 30, 2011 (Unaudited), Desember 31, 2010 and Januari 1, 2010/Desember 31, 2009 (Audited) and nine months ended September 30, 2011 and 2010 (Unaudited) Daftar Isi Halaman / Page Laporan Posisi Keuangan Interim Konsolidasian / Interim Consolidated Statements of Financial Position Statement... 1-2 Laporan Laba Rugi Komprehensif Interim Konsolidasian / Interim Consolidated Statements of Comprehensive Income... 3-4 Laporan Perubahan Ekuitas Interim Konsolidasian / Interim Consolidated Statements of Changes in Equity... 5 Laporan Arus Kas Interim Konsolidasian / Interim Consolidated Statements of Cash Flows... 6 Catatan atas Laporan Keuangan Interim Konsolidasian / Notes to Interim Consolidated Financial Statements... 7-94 ***************************
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 30 September 2011, 31 Desember 2010 dan 1 Januari 2010/31Desember 2009 September 30, 2011, December 31, 2010 and January 1, 2010/December 31, 2009 ASET 1 Januari 2010/ 31 Desember 2009/ 30 September 2011/ 31 Desember 2010/ January 1, 2010 September 30, 2011 December 31, 2010 December 31, 2009 (Tidak Diaudit)/ (Diaudit)/ (Diaudit)/ Catatan (Unaudited) (Audited) (Audited) ASET LANCAR CURRENT ASSETS Kas dan setara kas 2d,2e,2t,5,38,39 9.551.369.872.190 11.065.594.698.455 6.593.237.069.338 Cash and cash equivalents Kas yang dibatasi penggunaannya 2d,2e,2t,5,15 4.244.511.201 6.358.338.764 36.736.067.093 Restricted cash 18,34,38,39 Investasi jangka pendek 2d,2g,2t,6,38,39 51.791.362.920 - - Short-term investment Piutang usaha - neto 2d,2f,2g,2t,3,7 1.713.232.498.139 1.891.593.890.275 1.598.477.615.784 Trade receivables - net 26,38,39 Piutang lain-lain - neto 2d,2f,2g,2t,8,10 38.327.072.204 55.300.191.303 60.811.440.659 Other receivables - net 26,38,39 Persediaan - neto 2h,9,13 12.734.242.825 14.046.340.060 14.120.479.466 Inventories - net Uang muka jatuh tempo dalam 2g,2t,8,10,24 waktu satu tahun 34,39 721.609.844.413 755.633.771.641 786.896.565.304 Current maturities of advance Pajak dan biaya dibayar dimuka 2u, 11 143.220.609.309 70.152.138.861 120.521.753.584 Prepaid taxes and expenses Total Aset Lancar 12.236.530.013.201 13.858.679.369.359 9.210.800.991.228 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Uang muka - setelah dikurangi 2g,2t,8,10,24 bagian jatuh tempo dalam satu tahun 34,39 840.818.757.436 1.072.972.264.689 1.328.541.947.368 Advances - net of current maturities Aset pajak tangguhan - neto 2u, 30 129.956.823.447 141.023.733.291 112.265.592.367 Deferred tax assets - net Penyertaan saham 2c,2i,12,32,34 195.456.392.119 197.851.510.000 25.000.000 Investment in shares of stock Aset tetap 2j,2n,3,13, Fixed assets Nilai tercatat 25,26,34,41 24.888.817.126.139 24.636.372.677.468 23.690.035.011.038 Carrying value Akumulasi penyusutan (9.049.718.434.812) (7.854.475.937.832) (6.360.845.680.918) Accumulated depreciation Nilai buku - neto 15.839.098.691.327 16.781.896.739.636 17.329.189.330.120 Book value - net Taksiran tagihan pajak 2u, 30 1.697.358.264 1.461.312.985 621.639.128.978 Estimated claims for tax refund Beban ditangguhkan - neto 2j 9.659.463.575 10.489.661.143 8.267.160.584 Deferred charges - net Lain-lain 34.630.957.741 23.056.402.970 7.799.742.609 Others Total Aset Tidak Lancar 17.051.318.443.908 18.228.751.624.714 19.407.727.902.026 Total Non-Current Assets TOTAL ASET 29.287.848.457.110 32.087.430.994.073 28.618.528.893.254 TOTAL ASSETS ASSETS 1
LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 30 September 2011, 31 Desember 2010 dan 1 Januari 2010/31Desember 2009 September 30, 2011, December 31, 2010 and January 1, 2010/December 31, 2009 1 Januari 2010/ 31 Desember 2009/ 30 September 2011/ 31 Desember 2010/ January 1, 2010 September 30, 2011 December 31, 2010 December 31, 2009 (Tidak Diaudit)/ (Diaudit)/ (Diaudit)/ Catatan (Unaudited) (Audited) (Audited) LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang usaha 2d,2g,2t,14,34,38,39 691.643.169.434 643.990.887.988 828.310.747.572 Trade payables Pinjaman bank jangka pendek 2d,2t,15,38,39 - - 225.600.000.000 Short-term bank loan Utang lain-lain 2d,2t,13,16 175.969.226.517 224.889.254.013 259.410.580.510 Other payables 17,33,34,38,39 Liabilitas yang masih harus dibayar 2d,2t,16,17,18 476.743.269.481 702.388.957.911 821.306.134.671 Accrued liabilities 38,39 Utang pajak 2u,18 146.910.875.549 419.319.414.673 708.494.870.137 Taxes payable Pinjaman jangka panjang jatuh tempo 2d,2m,2n,2t,17 dalam waktu satu tahun 19,34,38,39 941.342.099.590 2.045.188.653.101 769.589.546.731 Current maturities of long-term loans Utang kepada pemegang saham Current maturities of Entitas Anak jatuh tempo dalam 2d,2t,19,20,34 due to a shareholder of satu tahun 38,39 - - 116.560.000.000 a Subsidiary Total Liabilitas Jangka Pendek 2.432.608.640.571 4.035.777.167.686 3.729.271.879.621 Total Current Liabilities LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas diestimasi atas imbalan kerja 2s,3,31 518.347.713.540 429.377.437.671 289.382.249.286 Estimated liabilities for employees benefits Utang derivatif 2d,2t,2x,29,38,39 1.809.598.679.123 1.695.882.571.498 1.174.924.527.400 Derivative payable Pinjaman jangka panjang - setelah dikurangi 2d,2m,2n,2t,17 bagian jatuh tempo dalam waktu satu tahu 19,34,38,39 8.859.976.012.004 10.742.889.051.604 9.971.716.709.888 Long-term loans Pendapatan diterima di muka 34 33.066.307.503 34.178.508.908 37.402.594.000 Unearned income Liabilitas pajak tangguhan - neto 2u, 30 27.989.960.083 48.371.809.750 56.091.570.036 Deferred tax liabilities - net Utang kepada pemegang saham Due to a shareholder of a Entitas Anak setelah dikurangi 2d,2t,19,20,34 Subsidiary bagian jatuh tempo dalam satu tahun 38,39 - - 633.313.721.692 - net of current maturities Total Liabilitas Jangka Panjang 11.248.978.672.253 12.950.699.379.431 12.162.831.372.302 Total Non-Current Liabilities TOTAL LIABILITAS 13.681.587.312.824 16.986.476.547.117 15.892.103.251.923 TOTAL LIABILITIES EKUITAS EQUITY EKUITAS YANG DAPAT DIATRIBUSIKAN EQUITY ATTRIBUTABLE TO OWNER OF KEPADA PEMILIK ENTITAS INDUK THE PARENT COMPANY Modal Saham - nilai nominal Capital stock - par value of Rp100 per saham Rp100 per share Modal dasar - 70.000.000.000 saham Authorized - 70,000,000,000 shares Modal ditempatkan dan disetor penuh - Issued and fully paid 24.241.508.196 saham 24,241,508,196 shares which yang terdiri dari 1 saham Seri A Dwiwarna consist of 1 Series A Dwiwarna dan 24.241.508.195 saham Seri B 21 2.424.150.819.600 2.424.150.819.600 2.424.150.819.600 share and 24,241,508,195 Series B shares Modal saham diperoleh kembali 21 (2.501.246.250) (2.501.246.250) (2.501.246.250) Treasury stock Modal disetor lainnya 21 1.709.790.833.464 1.709.790.833.464 1.709.790.833.464 Other paid-in capital Saldo laba 22, 23 Retained earnings Dicadangkan 7.009.383.145.502 4.763.213.088.130 2.427.650.973.042 Appropriated Tidak dicadangkan 3.821.056.909.644 5.554.113.820.326 5.543.796.046.166 Unappropriated Komponen ekuitas lainnya 2b,2p,2u,6, 30 (625.137.702.438) (580.194.298.506) (422.194.802.821) Other components of equity Total Ekuitas Yang Dapat Diatribusikan Total Equity Attributable to Owners Kepada Pemilik Entitas Induk 14.336.742.759.522 13.868.573.016.764 11.680.692.623.201 of the Parent company Kepentingan nonpengendali 2b 1.269.518.384.764 1.232.381.430.192 1.045.733.018.130,00 Non-controlling interests TOTAL EKUITAS 15.606.261.144.286 15.100.954.446.956 12.726.425.641.331 TOTAL EQUITY TOTAL LIABILITAS DAN EKUITAS 29.287.848.457.110 32.087.430.994.073 28.618.528.893.254 TOTAL LIABILITIES AND EQUITY 2
LAPORAN LABA RUGI KOMPREHENSIF INTERIM CONSOLIDATED STATEMENTS OF INTERIM KONSOLIDASIAN COMPREHENSIVE INCOME Sembilan bulan yang berakhir pada 30 September 2011 dan 2010 Nine months ended September 30, 2011 and 2010 30 September 2011/ 30 September 2010/ September 30, 2011 September 30, 2010 Sembilan Bulan/ Sembilan Bulan/ Nine Months Nine Months (Tidak Diaudit)/ (Tidak Diaudit)/ (Unaudited) Catatan (Unaudited) PENDAPATAN 14.202.476.533.494 2g,2q,2v,23,40 14.581.870.150.128 REVENUES BEBAN POKOK PENDAPATAN (5.377.401.954.764) 2g,2q,2v, 24,34,40 (5.339.299.039.792) COST OF REVENUES LABA BRUTO 8.825.074.578.730 9.242.571.110.336 GROSS PROFIT BEBAN USAHA 2q,2v,13,25 OPERATING EXPENSES 2q,2v,7,8 Distribusi dan transportasi (1.700.923.140.607) 13,26,31,33 (1.458.828.593.861) Distribution and transportation Umum dan administrasi (1.056.003.228.355) (793.550.630.322) General and administrative Total Beban Usaha (2.756.926.368.962) (2.252.379.224.183) Total Operating Expenses LABA OPERASI 6.068.148.209.768 6.990.191.886.153 OPERATING INCOME Beban keuangan (179.728.952.898) 2m,15,18,27 (271.102.747.665) Finance cost Gain (loss) on Laba (rugi ) selisih kurs - neto (245.945.906.676) 2t,30 (195.635.626.679) foreign exchange - net Pendapatan keuangan 241.270.581.966 2e,5,28 178.464.382.824 Finance income Laba (rugi) perubahan nilai Gain (loss) on change in fair value wajar derivatif - neto (161.746.327.581) 2x,29 (261.593.133.827) of derivatives - net Bagian laba (rugi) entitas asosiasi (3.105.117.882) (1.439.276.824) Share of profit (loss) of associates Pendapatan lain-lain 93.732.025.904 2q 78.143.573.764 Others operating income Beban lain-lain (7.718.547.156) 2q (8.155.531.650) Others operating expenses LABA SEBELUM MANFAAT INCOME BEFORE (BEBAN) PAJAK 5.804.905.965.446 6.508.873.526.096 TAX BENEFIT (EXPENSE) MANFAAT (BEBAN) PAJAK TAX BENEFIT (EXPENSE) Kini (1.170.249.510.812) 2u,3,19 (1.618.856.211.938) Current Tangguhan 7.790.825.543 2u,19 (20.080.657.257) Deferred Beban Pajak - Neto (1.162.458.685.269) (1.638.936.869.195) Tax Expense - Net LABA PERIODE BERJALAN 4.642.447.280.177 4.869.936.656.901 INCOME FOR THE PERIOD 3
LAPORAN LABA RUGI KOMPREHENSIF INTERIM CONSOLIDATED STATEMENTS OF INTERIM KONSOLIDASIAN COMPREHENSIVE INCOME Sembilan bulan yang berakhir pada 30 September 2011 dan 2010 Nine months ended September 30, 2011 and 2010 30 September 2011/ September 30, 2011 30 September 2010/ September 30, 2010 Sembilan Bulan/ Sembilan Bulan/ Nine Months Nine Months (Tidak Diaudit)/ (Tidak Diaudit)/ (Unaudited) Catatan (Unaudited) PENDAPATAN KOMPREHENSIF OTHER COMPREHENSIVE LAIN PERIODE BERJALAN INCOME FOR THE PERIOD Aset keuangan tersedia untuk dijual (1.091.493.330) 2d,2g,6 - Available-for-sale financial assets Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan dalam translation of the financial statements Entitas Anak - neto (57.053.595.883) (227.120.425.472) of a Subsidiary - net TOTAL PENDAPATAN KOMPREHENSIF TOTAL OTHER COMPREHENSIVE LAIN SETELAH PAJAK (58.145.089.213) (227.120.425.472) INCOME AFTER TAX TOTAL PENDAPATAN KOMPREHENSIF TOTAL COMPREHENSIVE PERIODE BERJALAN 4.584.302.190.964 4.642.816.231.429 INCOME FOR THE PERIOD TOTAL LABA YANG DAPAT TOTAL INCOME DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 4.506.304.359.797 4.692.023.261.919 Owners of the parent company Kepentingan nonpengendali 136.142.920.380 177.913.394.982 Non-controlling interests TOTAL 4.642.447.280.177 4.869.936.656.901 TOTAL TOTAL LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN TOTAL COMPREHENSIVE INCOME KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk 4.461.360.955.860 4.511.681.052.262 Owners of the parent company Kepentingan nonpengendali 122.941.235.104 2b 131.135.179.167 Non-controlling interests TOTAL 4.584.302.190.964 4.642.816.231.429 TOTAL 4
LAPORAN PERUBAHAN EKUITAS INTERIM KONSOLIDASIAN Sembilan bulan yang berakhir pada 30 September 2011 dan 2010 INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Nine months ended September 30, 2011 and 2010 Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Company Saldo Laba/ Retained earnings Komponen Ekuitas Lainnya/Other Components of Equity Modal saham ditempatkan Modal saham diperoleh dan disetor penuh/issued kembali/ Treasury and fully paid capital stock stock Modal disetor lainnya/ Other paid in capital Dicadangkan/ Appropriated Tidak Dicadangkan/ Unappropriated Selisih transaksi Selisih kurs karena restrukturisasi entitas penjabaran laporan sepengendali/difference keuangan Entitas arising from Anak/Difference in foreign restructuring currency translation of transactions among the financial statements entities under common of a Subsidiary control Aset keuangan yang tersedia untuk dijual/available-for-sale financial asset Selisih transaksi perubahan ekuitas Anak Perusahaan/Difference arising from transactions resulting in changes in the equity of a Subsidiary Kepentingan Nonpengendali/Noncontrolling interests Jumlah Ekuitas/ Total Equity Saldo 1 Januari 2010/31 Desember 2009 2.424.150.819.600 (2.501.246.250) 1.709.790.833.464 2.427.650.973.042 5.543.796.046.166 (314.889.945.926) (30.877.300.140) - (76.427.556.755) 1.045.733.018.130 12.726.425.641.331 January 1, 2010/December 31, 2009 Difference in foreign currency translation of Selisih kurs karena penjabaran laporan keuangan Entitas Anak - - - - - - (180.342.209.660) - - - (180.342.209.660) the financial statements of a Subsidiary Pembayaran dividen - - - - (3.737.755.293.823) - - - - - (3.737.755.293.823) Payment of dividends Dana untuk program kemitraan - - - - (62.290.434.963) - - - - - (62.290.434.963) Funds for partnership program Dana untuk program bina lingkungan - - - - (93.435.652.445) - - - - - (93.435.652.445) Funds for community development Pencadangan saldo laba untuk cadangan tujuan - - - 2.310.108.340.381 (2.310.108.340.381) - - - - - - Appropriation for specific reserve Pencadangan saldo laba untuk cadangan wajib - - - 25.453.774.707 (25.453.774.707) - - - - - - Appropriation for mandatory reserve Total pendapatan komprehensif periode berjalan - - - - 4.692.023.261.919 - - - - 131.135.179.084 4.823.158.441.003 Total comprehensive income for the current period Saldo 30 September 2010 (Tidak Diaudit) 2.424.150.819.600 (2.501.246.250) 1.709.790.833.464 4.763.213.088.130 4.006.775.811.766 (314.889.945.926) (211.219.509.800) - (76.427.556.755) 1.176.868.197.214 13.475.760.491.443 Balance, September 30, 2010, (Unaudit) Saldo 1 Januari 2011 2.424.150.819.600 (2.501.246.250) 1.709.790.833.464 4.763.213.088.130 5.554.113.820.326 (314.889.945.926) (188.876.795.825) - (76.427.556.755) 1.232.381.430.192 15.100.954.446.956 Balance, January 1, 2011 Difference in foreign currency translation of Selisih kurs karena penjabaran laporan keuangan Entitas Anak - - - - - - (43.851.910.602) - - - (43.851.910.602) the financial statements of a Subsidiary Pembayaran dividen - - - - (3.743.616.762.287) - - - - (3.743.616.762.287) Payment of dividends Dana untuk program kemitraan - - - - (124.787.225.410) - - - - (124.787.225.410) Funds for partnership program Dana untuk program bina lingkungan - - - - (124.787.225.410) - - - - (124.787.225.410) Funds for community development Pencadangan saldo laba untuk cadangan tujuan - - - 2.246.170.057.372 (2.246.170.057.372) - - - - - Appropriation for specific reserve Aset keuangan tersedia untuk dijual - - - - - - - (1.091.493.330) (1.091.493.330) Available-for-sale financial asset Total pendapatan komprehensif periode berjalan - - - - 4.506.304.359.797 - - - - 123.651.235.104 4.629.955.594.901 Total comprehensive income for the current period Pembayaran dividen dari Entitas Anak - - - - - - - - (86.514.280.532) (86.514.280.532) Payment of dividends by a Subsidiary Saldo 30 September 2011 (Tidak Diaudit) 2.424.150.819.600 (2.501.246.250) 1.709.790.833.464 7.009.383.145.502 3.821.056.909.644 (314.889.945.926) (232.728.706.427) (1.091.493.330) (76.427.556.755) 1.269.518.384.764 15.606.261.144.286 Balance, September 30, 2011 (Unaudit) 5
LAPORAN ARUS KAS KONSOLIDAS CONSOLIDATED STATEMENTS OF CASH FLOWS Sembilan bulan yang berakhir pada 30 September 2011 dan 2010 Nine months ended September 30, 2011 and 2010 30 September 2011/ 30 September 2010/ September 30, 2011 September 30, 2010 (Tidak Diaudit)/ (Tidak Diaudit)/ (Unaudit) Catatan (Unaudit) ARUS KAS DARI AKTIVITAS OPERAS CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan dari pelanggan 14.448.195.218.643 14.521.246.497.827 Receipts from customers Penerimaan dari penghasilan bunga 296.216.246.563 222.624.091.933 Receipts from interest income Pembayaran kepada pemasok (5.321.259.008.213) (5.396.947.952.678) Payments to suppliers Pembayaran pajak penghasilan setelah dikurangi penerimaan Payments for income taxes net - of dari tagihan pajak (1.684.800.375.933) (1.303.277.151.268) the receipts from claims for tax refund Pembayaran untuk beban usaha Payments for operating expenses dan aktivitas operasi lainnya (1.139.072.441.674) (570.032.516.793) and other operating activities Pembayaran bunga (135.106.194.947) (156.731.524.362) Payments for interest Pembayaran kepada karyawan (370.389.369.920) (377.830.658.663) Payments to employees Pembayaran tantiem (41.097.258.364) (30.080.000.000) Payments of tantiem Kas neto yang diperoleh dari aktivitas operasi 6.052.686.816.155 6.908.970.785.996 Net cash provided by operating activities ARUS KAS DARI AKTIVITASI INVESTAS CASH FLOWS FROM INVESTING ACTIVITIES Penambahan (pengurangan) kas yang dibatasi penggunaannya 2.051.119.515 30.835.245.378 Additions to (deduction from) restricted cash Penambahan aset tetap (387.316.116.953) (743.559.328.614) Additions to fixed assets Penambahan investasi jangka pendek (51.554.243.750) 6 - Additions to short-term investment Penambahan penyertaan saham - (200.000.000.000) Additions to investment in shares of stock Penambahan biaya ditangguhkan (8.114.560) (180.606.900) Increase in deferred charges Kas neto yang digunakan untuk aktivitas investasi (436.827.355.748) (912.904.690.136) Net cash used by investing activities ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan atas penyertaan saham oleh Proceeds from investment in shares of stock pemegang saham minoritas Entitas Anak 710.000.000 - issuance by minority shareholder of the Subsidiary Hasil pinjaman hutang 1.938.317.540 2.231.000.000.000 Proceeds from loan borrowings Hasil konversi opsi saham conversion of stock option Penerimaan (pembayaran) derivatif (19.553.528.518) 4.084.106.621 Receipts (payments) of derivative Pembayaran pinjaman (3.161.305.532.699) (1.372.865.600.614) Payments of loans Penerimaan (Pembayaran): Receipts (payments): - Dividen (3.573.636.652.363) 22 (3.495.358.711.863) Dividend - - Program bina lingkungan Community development and - dan program kemitraan (249.574.450.820) (155.726.087.408) partnership program Kas neto yang digunakan untuk aktivitas pendanaan (7.001.421.846.860) (2.788.866.293.264) Net cash used by financing activities Pengaruh perubahan kurs neto dari Net effects foreign exchange differences kas dan setara kas (128.662.439.812) (322.144.466.960) from cash and cash equivalents NET INCREASE IN CASH AND CASH KENAIKAN NETO KAS DAN SETARA KAS (1.514.224.826.265) 2.885.055.335.636 EQUIVALENTS CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AWAL PERIODE 11.065.594.698.455 6.593.237.069.338 AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR PERIODE 9.551.369.872.190 2e,5 9.478.292.404.974 AT END OF PERIOD 6
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS 1. GAMBARAN UMUM PERUSAHAAN 1. GENERAL a. Pendirian Perusahaan a. The Company s Establishment PT Perusahaan Gas Negara (Persero) Tbk ( Perusahaan ) pada awalnya bernama Firma L. J. N. Eindhoven & Co. Gravenhage yang didirikan pada tahun 1859. Kemudian, pada tahun 1950, pada saat diambil alih oleh Pemerintah Belanda, Perusahaan diberi nama NV. Netherland Indische Gaz Maatschapij (NV. NIGM). Pada tahun 1958, saat diambil alih oleh Pemerintah Republik Indonesia, nama Perusahaan diganti menjadi Badan Pengambil Alih Perusahaan- Perusahaan Listrik dan Gas (BP3LG) yang kemudian beralih status menjadi BPU-PLN pada tahun 1961. Pada tanggal 13 Mei 1965, berdasarkan Peraturan Pemerintah No. 19/1965, Perusahaan ditetapkan sebagai perusahaan negara dan dikenal sebagai Perusahaan Negara Gas (PN. Gas). Berdasarkan Peraturan Pemerintah No. 27 tahun 1984, PN. Gas diubah menjadi perusahaan umum ( Perum") dengan nama Perusahaan Umum Gas Negara. PT Perusahaan Gas Negara (Persero) Tbk (the Company ) originally named Firma L. J. N. Eindhoven & Co. Gravenhage, was established in 1859. Subsequently, the entity was named NV. Netherland Indische Gaz Maatschapij (NV. NIGM), when the Dutch Government took control in 1950. In 1958, when the Government of the Republic of Indonesia took over the entity, company name was changed to Badan Pengambil Alih Perusahaan-Perusahaan Listrik dan Gas (BP3LG) and then later became BPU-PLN in 1961. On May 13, 1965, based on Government Regulation No. 19/1965, the entity was established as a state owned company ( Perusahaan Negara ) and became known as Perusahaan Negara Gas (PN. Gas). Based on Government Regulation No. 27 year 1984, PN. Gas was converted into a public service enterprise ( Perum ) under the name Perusahaan Umum Gas Negara. Setelah itu, status Perusahaan diubah dari Perum menjadi perusahaan perseroan terbatas yang dimiliki oleh negara (Persero) dan namanya berubah menjadi PT Perusahaan Gas Negara (Persero) berdasarkan Peraturan Pemerintah No. 37 tahun 1994 dan Akta Pendirian Perusahaan No. 486 tanggal 30 Mei 1996 yang diaktakan oleh Notaris Adam Kasdarmaji, S.H. Akta pendirian telah disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. C2-7729HT.01.01.Th.96. tanggal 31 Mei 1996 dan diumumkan dalam Lembaran Berita Negara Republik Indonesia No. 8508 Tambahan Berita Negara No. 80 tanggal 4 Oktober 1996. Afterwards, the status of the Company was changed from a public service enterprise ( Perum ) to a state-owned limited liability company ( Persero ) and the name was changed to PT Perusahaan Gas Negara (Persero) based on Government Regulation No. 37 year 1994 and the Deed of Establishment No. 486 dated May 30, 1996 as notarized by Adam Kasdarmaji, S.H. The deed of establishment was approved by Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2-7729HT.01.01.Th.96. dated May 31, 1996 and was published in The State Gazette of the Republic of Indonesia No. 8508 dated October 4, 1996, Supplement No. 80. Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan, yang terakhir dengan Akta Notaris No. 33 dari Notaris Fathiah Helmi, S.H., tanggal 22 Oktober 2009, yang mengatur, antara lain, perubahan jumlah modal ditempatkan dan disetor penuh. Perubahan ini telah dilaporkan dan diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan No. AHU-AH.01.10-19623, tanggal 5 November 2009 (Catatan 21). Berdasarkan Rapat Umum Pemegang Saham Luar Biasa yang diadakan pada tanggal 13 Juni 2008 dan diaktakan dengan Akta Notaris No. 49 dari notaris Fathiah Helmi, S.H., tanggal 13 Juni 2008, para pemegang saham menyetujui pemecahan nilai nominal saham Seri A Dwiwarna dan saham Seri B dari Rp500 per saham menjadi Rp100 per saham, sehingga jumlah saham Perusahaan meningkat dari 14 miliar saham menjadi 70 miliar saham dan jumlah saham ditempatkan dan disetor penuh yang semula sebesar 4.593.437.193 saham akan meningkat menjadi 22.967.185.965 saham. The Company s Articles of Association have been amended several times, most recently by Notarial Deed No. 33 of Notary Fathiah Helmi, S.H., dated October 22, 2009, concerning, among others, the change in the number of the Company s issued and fully paid capital stock. The amendments were reported and accepted by the Ministry of Laws and Human Rights of the Republic of Indonesia in its Acknowledgement Letter No. AHU-AH.01.10-19623, dated November 5, 2009 (Note 21). Based on the Extraordinary General Shareholders Meeting held on June 13, 2008 which was notarized in Notarial Deed No. 49 of notary Fathiah Helmi, S.H., dated June 13, 2008, the shareholders ratified stock split of nominal value of Series A Dwiwarna share and Series B shares from Rp500 per share to Rp100 per share resulting to an increase in the Company s share from 14 billion shares to become 70 billion shares and increase in issued and paid up capital from 4,593,437,193 shares to become 22,967,185,965 shares. Berdasarkan Risalah Rapat Umum Pemegang Saham Luar Biasa, yang diaktakan oleh Notaris Fathiah Helmi, S.H., dengan Akta No. 29, yang diadakan pada tanggal 22 Desember 2008, pemegang saham menyetujui untuk dilakukannya pembelian kembali saham Perusahaan (buy back shares ) dengan alokasi dana untuk buy back maksimal sebesar Rp450.000.000.000 yang diambil dari cadangan lain Perusahaan. Based on the Minutes of the Company s Extraordinary General Shareholders Meeting as notarized by Fathiah Helmi, S.H., with Notarial Deed No. 29, held on December 22, 2008, the shareholders ratified the Company s shares buy back with maximum funds amounting to Rp450,000,000,000, which was taken from other reserve of the Company. 7
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan dan Peraturan Pemerintah No. 37 tahun 1994, Perusahaan bertujuan untuk melaksanakan dan menunjang kebijaksanaan dan program Pemerintah di bidang ekonomi dan pembangunan nasional, khususnya di bidang pengembangan pemanfaatan gas bumi untuk kepentingan umum serta penyediaan gas dalam jumlah dan mutu yang memadai untuk melayani kebutuhan masyarakat. Untuk mencapai tujuan tersebut, Perusahaan dapat melaksanakan perencanaan, pembangunan, pengelolaan dan usaha hilir bidang gas bumi yang meliputi kegiatan pengolahan, pengangkutan, penyimpanan dan niaga, perencanaan, pembangunan, pengembangan produksi, penyediaan, penyaluran dan distribusi gas buatan; atau usaha lain yang menunjang usaha di atas sesuai dengan peraturan perundang-undangan yang berlaku. Pada saat ini, usaha utama Perusahaan adalah distribusi dan transmisi gas bumi ke pelanggan industri, komersial dan rumah tangga. As stated in Article 3 of the Company s Articles of Association and in the Government Regulation No. 37 year 1994, the Company s purpose is to implement and support the Government s economic and national development programs, particularly in developing uses of natural gas for the benefit of the public as well as in the supply of a sufficient volume and quality of gas for public consumption. To achieve these objectives, the Company is to carry out planning, construction, operating and development of natural gas downstream business which includes processing, transporting, storing and trading, planning, construction, production development, supplying and distribution of processed gas; or other businesses which support the foregoing activities in accordance with prevailing laws and regulations. Currently, the Company s principal business is the distribution and transmission of natural gas to industrial, commercial and household users. Kantor Pusat Perusahaan berkedudukan di Jl. K.H. Zainul Arifin No. 20, Jakarta. Untuk mencapai sasaran penjualan yang lebih responsif, Perusahaan membagi wilayah usaha menjadi empat Strategic Business Unit (SBU), terbagi dalam: The Company s Head Office is located at Jl. K.H. Zainul Arifin No. 20, Jakarta. To achieve responsive sales target, the Company has divided its business areas into four Strategic Business Units (SBU), as follows: 1 SBU Distribusi Wilayah I 1 SBU Distribution Region I SBU Distribusi Wilayah I, mencakup Wilayah Jawa Bagian Barat sampai dengan Sumatera Selatan, yang terdiri dari Penjualan dan Layanan Area Banten, Jakarta-Bogor, Bekasi-Kerawang, Cirebon dan Palembang. 2 SBU Distribusi Wilayah II 2 SBU Distribution Region II SBU Distribusi Wilayah II, mencakup Wilayah Jawa Bagian SBU Distribution II, covers Eastern Java Region, which consists Timur, yang terdiri dari Penjualan dan Layanan Area Surabaya, of Sales and Service Area Surabaya, Sidoarjo-Mojokerto and Sidoarjo-Mojokerto dan Pasuruan-Probolinggo. Pasuruan-Probolinggo. 3 SBU Distribusi Wilayah III 3 SBU Distribution Region III SBU Distribusi Wilayah III, mencakup Wilayah Sumatera Utara dan Kepulauan Riau, yang terdiri dari Penjualan dan Layanan Area Medan, Batam dan Pekanbaru. SBU Distribution I, covers Western Java Region until South Sumatera, which consists of Sales and Service Area Banten, Jakarta-Bogor, Bekasi-Kerawang, Cirebon and Palembang. 4 SBU Transmisi Sumatera - Jawa 4 SBU Sumatera - Java Transmission SBU Transmisi Sumatera - Jawa, dibentuk berdasarkan Surat Keputusan Direksi No. 024200.K/12/UT/2006 pada tanggal 18 Oktober 2006 sebagai unit bisnis operasi transmisi gas bumi Perusahaan yang berkedudukan di Jakarta serta meliputi wilayah Sumatera -Jawa. SBU Distribution III, covers North Sumatera Region and the Riau Islands, which consists of Sales and Service Area Medan, Batam and Pekanbaru. SBU Sumatera - Java Transmission, established based on Decision Letter of Director No. 024200.K/12/UT/2006 dated October 18, 2006 as a Company s business unit for operation of natural gas transmission domiciled in Jakarta and covers Sumatera - Java region. Perusahaan melakukan pembangunan jaringan pipa transmisi gas Sumatera Selatan - Jawa Barat I dan II dengan kapasitas yang diharapkan pada saat proyek beroperasi secara penuh masingmasing sebesar 460 mmscfd dan 520 mmscfd (tidak diaudit) (Catatan 13). The Company commenced the construction of South Sumatera - West Java gas transmission I and II with expected operating maximum capacity of 460 mmscfd and 520 mmscfd (unaudited), respectively (Note 13). b. Penawaran Umum Efek Perusahaan b. The Company s Public Offering Pada tanggal 5 Desember 2003, Perusahaan memperoleh pernyataan efektif dari Badan Pengawas Pasar Modal untuk melakukan penawaran umum saham kepada masyarakat sebanyak 1.296.296.000 saham, yang terdiri dari 475.309.000 saham dari divestasi saham Pemerintah Republik Indonesia, pemegang saham Perusahaan, dan 820.987.000 saham baru. Saham Perusahaan dicatatkan di Bursa Efek Indonesia pada tanggal 15 Desember 2003. On December 5, 2003, the Company obtained the effective statement from Capital Market Supervisory Agency to conduct the public offering of its 1,296,296,000 shares which comprised of 475,309,000 shares from divestment of the Government of the Republic of Indonesia s shares, the Company s shareholders and 820,987,000 new shares. The Company s shares were listed at the Indonesia Stock Exchanges on December 15, 2003. 8
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS Pada tahun 2003, Perusahaan, melalui PGN Euro Finance 2003 Limited (PGNEF), Anak Perusahaan, mencatatkan USD150.000.000 Guaranteed Notes jatuh tempo pada tahun 2013 di Bursa Efek Singapura. Pada tanggal 24 Desember 2009, Perusahaan telah membeli kembali Guaranteed Notes tersebut. Pada tahun 2004, Perusahaan, melalui PGNEF mencatatkan USD125.000.000 Guaranteed Notes jatuh tempo pada tahun 2014 di Bursa Efek Singapura. Pada tanggal 24 Desember 2009, Perusahaan telah membeli kembali Guaranteed Notes tersebut. In 2003, the Company, through PGN Euro Finance 2003 Limited (PGNEF), a Subsidiary, listed its USD150,000,000 Guaranteed Notes due on 2013 at the Singapore Exchange Securities Trading Limited. On December 24, 2009, the Company has redeemed such Guaranteed Notes. In 2004, the Company, through PGNEF, listed its USD125,000,000 Guaranteed Notes due on 2014 at the Singapore Exchange Securities Trading Limited. On December 24, 2009, the Company has redeemed such Guaranteed Notes. c. Penyelesaian Laporan Keuangan Interim Konsolidasian c. Completion of the Interim Consolidated Financial Statements Laporan keuangan interim konsolidasian ini telah disetujui untuk diterbitkan oleh Direksi Perusahaan. The accompanying interim consolidated financial statements were authorized for issue by the Company s Directors. d. Entitas Anak d. Subsidiaries Perusahaan mempunyai pemilikan langsung maupun tidak langsung pada Entitas Anak sebagai berikut: The Company has direct and indirect ownership in the following Subsidiaries: Anak Perusahaan/ Persentase kepemilikan/ Jumlah aset dalam milyar sebelum Subsidiaries Percentage of ownership jurnal eliminasi/ Total assets in billions before elimination entries 30-Sep-11 31-Des-10 30-Sep-11 31-Des-10 PT Transportasi Gas Indonesia (Transgasindo) 59,87% 59,87% 5.515 6.167 PGN Euro Finance 2003 Limited (PGNEF) 100,00% 100,00% - - PT PGAS Telekomunikasi Nusantara (PGASCOM) 99,93% 99,93% 117 103 PT PGAS Solution (PGASSOL) 99,91% 99,91% 34 37 PT Saka Energi Indonesia *) 99,00% - 39 - PT Gagas Energi Indonesia *) 99,00% - 33 - *) Belum beroperasi komersial/ Not yet started commercial operation e. Dewan Komisaris, Direksi dan Karyawan e. Boards of Commissioners, Directors and Employees Berdasarkan Rapat Umum Pemegang Saham Luar Biasa yang dilaksanakan pada tanggal 6 April 2011, para pemegang saham menyetujui susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 30 September 2011 sebagai berikut: In the Extraordinary General Meeting of Shareholders on April 6, 2011, the shareholders approved the members of the Company s Boards of Commissioners and Directors as of September 30, 2011: Dewan Komisaris Board of Commissioners Komisaris Utama merangkap Chairman of the Board of Commissioners Komisaris Independen : DR. Tengku Nathan Machmud and also as Independent Commissioner Komisaris : Pudja Sunasa Commissioner Komisaris : Megananda Daryono Commissioner Komisaris : Drs. Kiagus Ahmad Badaruddin Commissioner Komisaris Independen : Widya Purnama Independent Commissioner 9
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS Dewan Direksi Board of Directors Direktur Utama : Hendi Prio Santoso Chairman of the Board of Directors Direktur Keuangan : M. Riza Pahlevi Tabrani Director of Finance Direktur Pengusahaan : Ir. Michael Baskoro Palwo Nugroho, M.M Director of Operations Direktur Teknologi dan Pengembangan : Jobi Triananda Hasjim Director of Technology and Development Direktur Perencanaan Investasi dan Director of Investment Planning and Manajemen Risiko : Muhammad Wahid Sutopo Risk Management Direktur Sumber Daya Manusia dan Umum : Eko Soesamto Tjiptadi Director of Human Resources and General Affairs Berdasarkan Rapat Umum Pemegang Saham Tahunan yang dilaksanakan pada tanggal 17 Juni 2010, para pemegang saham menyetujui susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 31 Desember 2010 sebagai berikut: In the Annual General Meeting of the Shareholders on June 17, 2010, the shareholders approved the members of the Company s Boards of Commissioners and Directors as of December 31, 2010: Dewan Komisaris Board of Commissioners Komisaris Utama merangkap Chairman of the Board of Commissioners Komisaris Independen : DR. Tengku Nathan Machmud and also as Independent Commissioner Komisaris : DR. Ir. Kardaya Warnika Commissioner Komisaris : DR. Ilyas Saad Commissioner Komisaris : Drs. Kiagus Ahmad Badaruddin Commissioner Komisaris Independen : DR. Ir. Nenny Miryani Saptadji Independent Commissioner Dewan Direksi Board of Directors Direktur Utama : Hendi Prio Santoso Chairman of the Board of Directors Direktur Keuangan/Direktur Umum : M. Riza Pahlevi Tabrani Director of Finance/Director of General Affairs Direktur Pengusahaan : Ir. Michael Baskoro Palwo Nugroho, M.M Director of Operations Direktur Pengembangan : Ir. Bambang Banyudoyo, M.Sc Director of Development Berdasarkan Rapat Umum Pemegang Saham Tahunan yang dilaksanakan pada tanggal 13 Juni 2008, para pemegang saham menyetujui susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 1 Januari 2010/31 Desember 2009, sebagai berikut: In the Annual General Meeting of the Shareholders on June 13, 2008, the shareholders approved the members of the Company s Boards of Commissioners and Directors as of January 1, 2010/December 31, 2009 are as follows: Dewan Komisaris Board of Commissioners Komisaris Utama merangkap Chairman of the Board of Commissioners Komisaris Independen : DR. Tengku Nathan Machmud and also as Independent Commissioner Komisaris : DR. Ir. Kardaya Warnika Commissioner Komisaris : DR. Ilyas Saad Commissioner Komisaris : Drs. Kiagus Ahmad Badaruddin Commissioner Komisaris Independen : DR. Ir. Nenny Miryani Saptadji Independent Commissioner Dewan Direksi Board of Directors Direktur Utama : Hendi Prio Santoso Chairman of the Board of Directors Direktur Umum : Drs. Djoko Pramono, MBA. Direktur Keuangan : M. Riza Pahlevi Tabrani Director of Finance Direktur Pengusahaan : Ir. Michael Baskoro Palwo Nugroho, M.M Director of Operations Direktur Pengembangan : Ir. Bambang Banyudoyo, M.Sc. Director of Technology and Development Direktur Non Eksekutif : Drs. Sutikno, MSi. Director of Human Resources and General Affairs Pada tanggal 30 September 2011, susunan Komite Audit As of September 30, 2011, the members of the Company s audit Perusahaan adalah sebagai berikut: committee are as follows: Ketua : DR. Tengku Nathan Machmud Chairman Anggota : Tjahjanto Budisatrio, S.E, M.Ec Member Anggota : Mohamad Slamet Wibowo, S.E., MBA Member Anggota : Imbuh Sulistyarini, S.E., M.Ak Member Anggota : Shalahuddin Haikal, MM, LL.M Member 10
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS Pada tanggal 31 Desember 2010 dan 1 Januari 2010/31 Desember As of December 31, 2010 and January 1, 2010/December 31, 2009, the 2009, susunan Komite Audit Perusahaan adalah sebagai berikut: members of the Company s audit committee are as follows: Ketua : DR. Ir. Nenny Miryani Saptadji Chairman Anggota : Tjahjanto Budisatrio, S.E, M.Ec Member Anggota : Mohamad Slamet Wibowo, S.E., MBA Member Anggota : Imbuh Sulistyarini, S.E., M.Ak Member Anggota : Shalahuddin Haikal, MM, LL.M Member 1 Januari 2010/31 Desember 2009, jumlah karyawan tetap Perusahaan dan Entitas Anak masing-masing adalah 1.833 orang (tidak diaudit), 1.837 orang dan 1.622 orang (tidak diaudit). January 1, 2010/December 31, 2009, the Company and Subsidiaries have a total of 1,833 (unaudited), 1,837 and 1,622 employees (unaudited), respectively. 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar Penyajian Laporan Keuangan Interim Konsolidasian a. Basis of Interim Consolidated Financial Statements Laporan keuangan interim konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia ( SAK ), yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ( DSAK ) dan Peraturan-peraturan serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh BAPEPAM-LK. Seperti diungkapkan dalam Catatan-catatan terkait di bawah ini, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2011, baik secara prospektif maupun retrospektif. The interim consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards ( SAK ), which comprise the Statements and Interpretations issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants ( DSAK ) and the Regulations and the Guidelines on Financial Statement Presentation and Disclosures issued by BAPEPAM-LK. As disclosed further in the relevant succeeding Notes, several amended and published accounting standards were adopted effective January 1, 2011, prospectively and retrospectively. Laporan keuangan interim konsolidasian disusun sesuai dengan Pernyataan Standar Akuntansi Keuangan ( PSAK ) No. 1 (Revisi 2009), Penyajian Laporan Keuangan dan PSAK No. 3 (Revisi 2010), Laporan Keuangan Interim, keduanya diterapkan pada tanggal 1 Januari 2011. The interim consolidated financial statements are prepared in accordance with the Statement of Financial Accounting Standards ( PSAK ) No. 1 (Revised 2009), Presentation of Financial Statements and PSAK No. 3 (Revised 2010), Interim Financial Statements, both adopted on January 1, 2011. PSAK No. 1 (Revisi 2009) mengatur penyajian laporan keuangan, yaitu antara lain, tujuan pelaporan, komponen laporan keuangan, penyajian secara wajar, materialitas dan agregasi, saling hapus, perbedaan antara aset lancar dan tidak lancar dan liabilitas jangka pendek dan jangka panjang, informasi komparatif, konsistensi penyajian dan memperkenalkan pengungkapan baru, antara lain, sumber estimasi ketidakpastian dan pertimbangan, pengelolaan permodalan, pendapatan komprehensif lainnya, penyimpangan dari standar akuntansi keuangan, dan pernyataan kepatuhan. PSAK No. 1 (Revised 2009) regulates presentation of financial statements as to, among others, the objective, component of financial statements, fair presentation, materiality and aggregate, offsetting, distinction between current and noncurrent assets and short-term and long-term liabilities, comparative information and consistency and introduces new disclosures such as, among others, key estimations and judgements, capital management, other comprehensive income, departures from accounting standards and statement of compliance. PSAK No. 3 (Revisi 2010) mengatur penyajian minimum laporan keuangan interim, serta prinsip pengakuan dan pengukuran dalam laporan keuangan lengkap atau ringkas untuk periode interim. Penerapan PSAK No. 1 (Revisi 2009) dan PSAK No. 3 (Revisi 2010) tersebut memberikan pengaruh yang signifikan bagi penyajian dan pengungkapan terkait dalam laporan keuangan interim konsolidasian (Catatan 40). Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan interim konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian Grup untuk tahun yang berakhir pada tanggal 31 Desember 2010, kecuali bagi penerapan beberapa SAK yang telah direvisi efektif sejak tanggal 1 Januari 2011 seperti yang telah diungkapkan pada Catatan ini. PSAK No. 3 (Revised 2010) regulates the minimum presentation of interim financial statements, and also the principles of recognition and measurement in the complete or condensed interim financial statements. The adoption of PSAK No. 1 (Revised 2009) and PSAK No. 3 (Revised 2010) have significant impact on the related presentation and disclosures in the interim consolidated financial statements (Note 40). The accounting policies adopted in the preparation of the interim consolidated financial statements are consistent with those made in the preparation of the Group s consolidated financial statements for the year ended December 31, 2010, except for the adoption of several amended SAKs effective January 1, 2011 as disclosed in this Note. 11
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS Laporan keuangan interim konsolidasian disusun berdasarkan konsep akrual dengan menggunakan konsep biaya historis, kecuali untuk beberapa akun tertentu yang diukur berdasarkan pengukuran sebagaimana diuraikan dalam kebijakan akuntansi masingmasing akun tersebut. Laporan arus kas interim konsolidasian yang disusun dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan. Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasi adalah Rupiah. Efektif 1 Januari 2003, Transgasindo, Anak Perusahaan, mengubah mata uang pelaporannya dari Rupiah menjadi mata uang fungsional yaitu Dolar Amerika Serikat (Catatan 2.b). Perubahan ini disetujui oleh Direktorat Jenderal Pajak Departemen Keuangan Republik Indonesia dalam Surat Keputusan No. KEP-401/PJ.42/2002 tanggal 16 September 2002. Mata uang pelaporan PGNEF, Anak Perusahaan, adalah Dolar Amerika Serikat. The interim consolidated financial statements have been prepared on the accrual basis using the historical cost concept of accounting, except for certain accounts which are measured on the bases described in the related accounting policies of each account. The interim consolidated statements of cash flows, which have been prepared using the direct method, present cash receipts and payments classified into operating, investing and financing activities. The reporting currency used in the preparation of the consolidated financial statements is Indonesian Rupiah. Effective January 1, 2003, Transgasindo, a Subsidiary, changed its reporting currency from the Rupiah to US Dollar, its functional currency (Note 2.b). The change was approved by the Directorate General of Taxation, Ministry of Finance of the Republic of Indonesia in its Decision Letter No. KEP- 401/PJ.42/2002 dated September 16, 2002. The reporting currency of PGNEF, a Subsidiary, is US Dollar. b. Prinsip-prinsip Konsolidasi b. Principles of Consolidation Sejak Tanggal 1 Januari 2011 Efektif tanggal 1 Januari 2011, Grup menerapkan secara retrospektif PSAK No. 4 (Revisi 2009), Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri, kecuali beberapa hal berikut yang diterapkan secara prospektif: (i) rugi entitas anak yang menyebabkan saldo defisit bagi kepentingan nonpengendali ( KNP ); (ii) kehilangan pengendalian pada entitas anak; (i) From January 1, 2011 Effective January 1, 2011, the Group retrospectively adopted PSAK No. 4 (Revised 2009), Consolidated and Separate Financial Statements, except for the following items that were applied prospectively: losses of a subsidiary that result in a deficit balance to noncontrolling interests ( NCI ); (ii) loss of control over a subsidiary; (iii) perubahan kepemilikan hilangnya pengendalian; pada entitas anak yang mengakibatkan (iii) change in the ownership interest in a subsidiary that does not result in a loss of control; (iv) hak suara potensial dalam menentukan keberadaan pengendalian; dan (iv) potential voting rights in determining the existence of control; (v) konsolidasi atas entitas anak yang memiliki panjang. pembatasan jangka (v) consolidation of a subsidiary that is subject to long-term restriction. PSAK No. 4 (Revisi 2009) mengatur penyusunan dan penyajian laporan keuangan konsolidasian untuk sekelompok entitas yang berada dalam pengendalian suatu entitas induk, dan akuntansi untuk investasi pada entitas anak, pengendalian bersama entitas, dan entitas asosiasi ketika laporan keuangan tersendiri disajikan sebagai informasi tambahan. Seperti diuraikan pada bagian ini, penerapan PSAK No. 4 (Revisi 2009) tersebut memberikan pengaruh yang tidak signifikan terhadap pelaporan keuangan berikut pengungkapan terkait dalam laporan keuangan interim konsolidasian. Laporan keuangan interim konsolidasian meliputi akun-akun Perusahaan dan Entitas Anak, ( Grup ) yang dimiliki secara langsung dengan persentase kepemilikan lebih dari 50% seperti disebutkan pada Catatan 1.d. Seluruh saldo akun dan transaksi yang signifikan antara Perusahaan dengan Entitas Anak telah dieliminasi. PSAK No. 4 (Revised 2009) provides for the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent, and the accounting for investments in subsidiaries, jointly controlled entities and associated entities when separate financial statements are presented as additional information. As described herein, the adoption of PSAK No. 4 (Revised 2009) has insignificant impact on the financial reporting including for the related disclosures in the interim consolidated financial statements. The interim consolidated financial statements include the accounts of the Company and Subsidiaries, ( Group ) which are directly-owned with ownership percentage of more than 50%, as described in Note 1.d. All significant intercompany accounts and transactions have been eliminated. 12
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS (a) kekuasaan yang melebihi setengah hak suara sesuai perjanjian dengan investor lain; (b) kekuasaan yang mengatur kebijakan keuangan dan operasional entitas berdasarkan anggaran dasar atau perjanjian; (c) kekuasaan untuk menunjuk atau mengganti sebagian besar direksi atau organ pengatur setara dan mengendalikan entitas melalui direksi atau organ tersebut;atau (d) kekuasaan untuk memberikan suara mayoritas pada rapat dewan direksi atau organ pengatur setara dan mengendalikan entitas melalui direksi atau organ tersebut. (i) menghentikan pengakuan aset (termasuk setiap goodwill) dan liabilitas entitas anak; (ii) menghentikan pengakuan jumlah tercatat setiap KNP; (iii) Entitas-entitas Anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Grup memperoleh pengendalian, sampai dengan tanggal entitas induk kehilangan pengendalian. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung melalui Entitas-entitas Anak, lebih dari setengah kekuasaan suara entitas. Pengendalian juga ada ketika entitas induk memiliki setengah atau kurang kekuasaan suara suatu entitas jika terdapat: Rugi entitas anak yang tidak dimiliki secara penuh diatribusikan pada KNP bahkan jika hal ini mengakibatkan KNP mempunyai saldo defisit. Jika kehilangan pengendalian atas suatu entitas anak, maka Grup: menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada; (iv) mengakui nilai wajar pembayaran yang diterima; (v) mengakui setiap sisa investasi pada nilai wajarnya; (vi) mengakui setiap perbedaan yang dihasilkan sebagai keuntungan atau kerugian dalam laporan laba rugi; dan (vii) mereklasifikasi bagian induk atas komponen yang sebelumnya diakui sebagai pendapatan komprehensif ke laporan laba rugi, atau mengalihkan secara langsung ke saldo laba. KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas-entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing-masing disajikan dalam laporan laba rugi komprehensif interim konsolidasian dan dalam ekuitas pada laporan posisi keuangan interim konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. (a) (b) (c) (d) (i) (ii) derecognizes the carrying amount of any NCI; (iii) (iv) recognizes the fair value of the consideration received; (v) recognizes the fair value of any investment retained; (vi) recognizes any surplus or deficit in profit or loss; and (vii) Subsidiaries are fully consolidated from the date of acquisitions, being the date on which the Group obtained control, and continue to be consolidated until the date such control ceases. Control is presumed to exist if the Company owns, directly or indirectly through Subsidiaries, more than a half of the voting power of an entity. Control also exists when the parent owns half or less of the voting power of an entity when there is: power over more than half of the voting rights by virtue of an agreement with other investors; power to govern the financial and operating policies of the entity under a statute or an agreement; power to appoint or remove the majority of the members of the board of directors or equivalent governing body and control of the entity is by that board or body;or power to cast the majority of votes at meetings of the board of directors or equivalent governing body and control of the entity is by that board or body. Losses of a non-wholly owned subsidiary are attributed to the NCI even if that NCI results in a deficit balance. In case of loss of control over a subsidiary, the Group: derecognizes the assets (including goodwill) and liabilities of the subsidiary; derecognizes the cummulative translation differences, recorded in equity, if any; reclassifies the parent s share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in the interim consolidated statements of comprehensive income and under the equity section of the interim consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the equity holders of the parent company. 13